Case Law Details
Mahesh Gurram Vs ITO (ITAT Visakhapatnam)
The case of Mahesh Gurram Vs ITO, heard at the ITAT Vishakhapatnam, delves into the crucial matter of time-barred appeals and the necessity for sufficient cause for condonation of delay. This detailed analysis uncovers the intricacies of the case, shedding light on the legal proceedings and the final decision rendered.
Mahesh Gurram, the appellant, contested the order of the Assessing Officer (AO) passed under section 143(3) of the Income Tax Act, 1961, dated March 21, 2014, pertaining to the Assessment Year 2011-12. The appellant sought relief through an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)], Hyderabad-9. However, the appeal was dismissed by the CIT(A) on the grounds of being time-barred.
The crux of the matter lies in the delay of 517 days in filing the appeal before the Tribunal subsequent to the dismissal by the CIT(A). The appellant attributed the delay to ill health, yet failed to furnish substantial evidence to substantiate this claim. Both the CIT(A) and the Tribunal were unsatisfied with the justification provided for the delay.
Despite ample opportunities provided by the adjudicating authorities, the appellant failed to present a convincing case for the condonation of the substantial delay. The Tribunal, upon thorough consideration of the facts and circumstances, upheld the decision of the CIT(A) and dismissed the appeal in-limine.
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